The album is virtually including 3 CDs in one: left channel is Merzbow album called "Floating Eloy" (38:38), right channel is Ladybird untitled album with 9 tracks (including 3 hidden bonus tracks) and in stereo mode it's called "Balance" - both records playing simultaneously. The actual playing time of the CD is 61:45.
First track have silence in right channel (no Ladybird music).
"Baby James" includes 3 hidden tracks by Ladybird after 10 minutes of silence: "Obsession (cover on "Obsession" by Army Of Lovers), "So Dizzy" (cover on "So Dizzy" by Rehab) and "Give It To Me (All Your Love)" (cover on "Give It To Me" by The Troggs). Left channel is muted on this tracks (no Merzbow music), but for the last 2 minutes the music is stereo again (Merzbow + Ladybird). Hidden tracks aren't named on the cover.
Some songs on the album by Ladybird are parody renditions of famous pop tracks:
"It Only Takes A Boy" - "It Only Takes a Minute" by Take That mixed with a famous "Popcorn" melody
"I Feel Summer" - "I Feel Love" by Donna Summer
"Netlove" - "Computer Love" by Kraftwerk
Merzbow's Floating Eloy recorded & mixed at ZSF Produkt Studio, February 1997.